This study investigates the moderating role of political party affiliation in the relationship between tax knowledge, service quality, and tax compliance. The study gathered data from 450 respondents comprising informal sector traders within the Kejetia market through a structured questionnaire...

This study uses a unique dataset that separates tax non-audit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that...